COBM Sporting Goods Corporation began business in 2020 by issuing 25,000 shares of $1 par common stock for $6 per share and 10,000 shares of 5%, $5 par preferred stock for par. At year end, the common stock had a market value of $7.50. On its December 31, 2020 balance sheet, COBM Sporting Goods would report

a. Common Stock of $25,000.

b. Common Stock of $150,000.

c. Common Stock of $187,500.

d. Paid-In Capital of $187,500.